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Papers by kazia laturette

Jurnal Leverage, Engagement, Empowerment of Community (LeECOM), Nov 23, 2023

Asian journal of economics, business and accounting, Sep 11, 2021

Social responsibility is an interesting topic, as it plays an important part in a company's strat... more Social responsibility is an interesting topic, as it plays an important part in a company's strategy to increase its value in the eyes of its investors. By increasing its awareness on social responsibility, corporate has disclosed responsible activities to receive a recognition as an ethically responsible company in its business practices. However, some researchers conducted in developing countries show that social responsibility disclosure can act as a tool to deceive corporate financial fraud behaviour. Thus, this study aims to examine whether companies that actively disclose their social responsibility also behave ethically in their financial aspects. Specifically, this study investigates whether companies with good social responsibility also behave responsibly in the aspect of taxation by reducing the rate of tax avoidance practices. The sample group includes go public companies listed in the Philippine stock exchange during the period of 2014-2019 that published sustainability reporting. The results of this study show that corporate social responsibility has a negative association with tax avoidance.

Journal of International Conference Proceedings, Mar 27, 2023

Research In Management and Accounting, Dec 1, 2019

Subsector coal mining sector experienced a decrease from the years 2011-2015, if the company fail... more Subsector coal mining sector experienced a decrease from the years 2011-2015, if the company fails to carry out operations to generate a profit, then this may lead to bankruptcy. The purpose of this study was to determine whether there are differences in the potential bankruptcy of the Altman Z-score models and models Springate, as well as to determine the model of bankruptcy is most appropriate for the coal company listed on the Indonesia Stock Exchange in 2011 to 2015. This research method is quantitative secondary data is the data from this study. The results of this study, based on the results of hypothesis testing with different test paired samples t-test mennjukkan that there are differences in the potential bankruptcy of the Altman Z-score models and models Springate. Then, based on the calculation and oengamatan writer, a model that can assess more fair and appropriate for the coal company listed on the Indonesia Stock Exchange period 2011-2015 is the model of the Altman Z-score. (Apindo) of East Kalimantan, M Slamet Brotosiwoyo, said. (Djumena, Kompas.com accessed August 17, 2016). This is supported by the decline in coal production and consumption figures, where global coal production fell to 3830.1 million tons in 2015, and global coal consumption also decreased at 3839.9 million tons.

International journal of academic research in accounting, finance and management sciences, Nov 14, 2017

Penelitian ini bertujuan untuk mengetahui pengaruh kesiapan tenaga pengajar dan dukungan institus... more Penelitian ini bertujuan untuk mengetahui pengaruh kesiapan tenaga pengajar dan dukungan institusi terhadap penerapan standar ISA di mata kuliah audit. Penelitian ini merupakan penelitian kuantitatif, dengan menggunakan alat uji PLS (Partial Least Square). Responden dari penelitian ini adalah Dosen Audit di Indonesia yang telah memiliki Sertifikasi Mengajar audit. Instrumen dari penelitian ini menggunakan kuisioner. Hasil dari penelitian ini menunjukan bahwa Kesiapan Tenaga Pengajar berpengaruh signifikan terhadap penerapan International Standar Audit di mata kuliah audit, sedangkan Dukungan Institusional tidak berpengaruh terhadap penerapan ISA di mata kuliah audit. Hubungan Dukungan Institutional bersifat negatif terhadap penerapan ISA di mata kuliah audit.

Jurnal Riset Akuntansi dan Keuangan, May 5, 2017

This research was conducted on property sector, real estate, and building construction sector tha... more This research was conducted on property sector, real estate, and building construction sector that are listed in Indonesia's stock market 2014-2016. This research used quantitive analysis. The purpose of this research was to determine if there is any significant difference between the average abnormal stock return in January and the other months (February to December).. The data used in this research were secondary data. From 56 stocks, 38 stocks were selected as a sample. The sampling method used was purposive sampling. The collected data had been analyzed with Independent sample t-test and the normality data was tested with Saphiro-Wilk test. The result confirmed that there was no January effect in property, real estate, and building construction sector in Indonesia's stock market 2014-2016.

Balance, Jul 8, 2021

This study aims to determine differences in the performance of the profitability ratio (ROA), sal... more This study aims to determine differences in the performance of the profitability ratio (ROA), sales growth ratio (SG), liquidity ratio (CR), and leverage ratio (DER) to bankruptcy prediction (Altman Z-score) before and during the covid-19 pandemic. A descriptive statistical method with secondary data collection, namely quarterly financial reports from 2019-2020. Samples were taken by purposive sampling method and obtained 62 samples of the construction industry and consumer goods in 2019-2020. Normality testing using the Kolmogorov-Smirnov test results in data not normally distributed with a significance value below 0.05. Different tests using the non-parametric Wilcoxon sign test resulted in differences in ROA (0.000 <0.05), SG (0.004 <0.05) and CR (0.005 <0.05) on the decreased bankruptcy predictions during the pandemic. Meanwhile, DER (0.803 <0.05) did not differ from the prediction on deterioration in the condition of the company before and during the covid-19 pandemic.

Holy Slime is a multipurpose cleaner that has a delicious aroma and a wide range of attractive co... more Holy Slime is a multipurpose cleaner that has a delicious aroma and a wide range of attractive colors. Holy Slime included in start-up businesses, this can be seen from the old establishment of the company less than two years. As a growing business, holyslime must continue to improve its business model. Repair the business model is to do with the evaluation of the business model of canvas through SWOT analysis. Holyslime canvas business models in the evaluation of the SWOT analysis through scorring each block bmc. The results of the SWOT analysis will be recommendations for the business model of holyslime. This study Aimed to evaluate the business models using Business Model Holy slime canvas and provide recommendations to the holyslime business model in the future. This research is a descriptive qualitative study using interview techniques, observation, filling the questionnaire and to Holy slime business and owners. Credibility of the data is tested using reference materials. Reference material used in this study is in the form of interviews, questionnaires, photographs sale, reviews their observations to the place of production and operations. Implication of the new BMC evaluated by SWOT that holyslime, start-up businesses are still able to expand its business by expanding customer segment, to cooperate with the distributor companies or electronic gadgets. Income not only by selling products through online but can be managed in association with other products for bundling and through the

JABE (Jurnal Akuntansi Bisnis dan Ekonomi Utama), Dec 13, 2019

Jurnal Abadimas Adi Buana, Jan 19, 2021

Ada kebutuhan terkait dengan literasi keuangan khususnya kemampuan memiliki portofolio yang ideal... more Ada kebutuhan terkait dengan literasi keuangan khususnya kemampuan memiliki portofolio yang ideal bagi siswa/i SCB kelas 12. Program pengabdian masyarakat ini merupakan bagian dari program terintegrasi Program studi Akuntansi Universitas Ciputra Surabaya yang meliputi aspek pengajaran, riset dan pengabdian masyarakat. Tema program adalah "Creating Value Through Financial Literacy Programs". Pelaksanaan dilakukan di Sekolah Citra Berkat (SCB) Surabaya dimana pesertanya yang mengikuti adalah kelas 12. Siswa/i SCB mendapatkan manfaat terkait dengan pengetahuan dan keterampilan khusus tentang teknik menyusun portofolio keuangan pribadi melalui kelas intensif selama 6 kali pertemuan. Upaya ini merupakan bagian dari usaha membangun kecerdasan finansial generasi muda. Dengan membangun kecerdasan finansial, generasi muda akan mampu meningkatkan kualitas hidupnya khususnya untuk pengambilan keputusan-keputusan yang memiliki konsekuensi keuangan. Tahapan pelaksanaan didesain secara bertahap mulai dari tataran materi, praktik hingga pendampingan melalui mentoring untuk memastikan tujuan program tercapai. Dari hasil mengikuti program, siswa/i mendapatkan pengetahuan dan keterampilan untuk merumuskan tujuan keuangan pribadinya, menyusun rancangan portofolionya, merancang strategi keuangan untuk mewujudkan tujuan keuangan tersebut serta mampu mengevaluasi capaian portofolio keuangan pribadinya. Kata Kunci: literasi keuangan, portofolio keuangan pribadi, pengelolaan keuangan, sikap keuangan

Jurnal Riset Akuntansi dan Keuangan, Aug 14, 2017

This study aims to determine the effect of the application of ISO 9001: 2008 on production divisi... more This study aims to determine the effect of the application of ISO 9001: 2008 on production division employee performance of PT. Insastama. The independent variables are quality management system, management responsibility, resource management, product realization and measurement, analysis and improvement. The dependent variable in this study is the performance of employees. Data was collected by a questionnaire with 60 respondents production division employees of PT. Insastama. Method of analysis data used in this study is quantitative by using multiple linear regression. The result showed variable product realization and variable measurement, analysis and, improvement has influence on production division employee's performance of PT. Insastama. Variable quality management system, management responsibility, and resource management has no effect on production division employee's performance of PT. Insastama.

International Journal of Accounting & Finance in Asia Pasific

The purpose of this study is to analyze the impacts of good corporate Governance during the Covid... more The purpose of this study is to analyze the impacts of good corporate Governance during the Covid -19 era on the dividend payout ratio policy in Indonesia. Moreover, during the Covid- 19 era has urged the higher management such US boards ofDirectors to deal with all difficulties and uncertainties in the business situation. During the Covid-19 era, the Energy has faced big challenges due to lock down policy occurred in many big areas which can leads to disruptive global economic supply chains. Due to the lock down, the number of demands for energy has decreased, henceforth the price is becoming more expensive. In this research will show and compare the conditions of the energy industry before and during the Covid-19 pandemic. this research is categorized quantitative research which the sample used is gathered from secondary data, financial reports, from basic material industry for publicly listed companies on the Indonesia Stock Exchange during 2018 – 2020, a total of 33 companies. R...

International Journal of Accounting and Finance in Asia Pasific, Jun 20, 2023

The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid... more The purpose of this study is to analyze the impacts of Good Corporate Governance during the Covid -19 era on the dividend payout rasio policy in Indonesia. During Covid-19 era, the Basic Materials industry has faced big challenges due to lock down policy occured in many big areas which can lead to disruptive global economic supply chain. Due to lock down, the number of demands for basic materials has increased, meanwhile the price is becoming more expensive, because there was scarcity to get basic materials in the market. Increasing income in many Basic Material industry, can cause the percentage payment of dividends during the year of 2020 proposed by Board of Directors and Board of Commissioners. In this research will show and compare the condition of Basic Material industry before and during Covid-19 pandemic. This reseach is categorized as a quantitative reseach which the sample used is gathered from secondary data, financial report, from basic material industry for public listed company on the Indonesia Stock Exchange during 2018 – 2020, a total of 43 companies. There are 4 independent variables which is used in this study, which are the Independent Commissioner, the Board of Directors, the Board of Commissioners and the Audit Committee, meanwhile the dependent variable is dividend payout ratio.

Equilibrium (Surabaya), Apr 29, 2021

Media Akuntansi dan Perpajakan Indonesia

Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit, kepemilika... more Penelitian ini bertujuan untuk mengetahui pengaruh komisaris independen, komite audit, kepemilikan manajerial dan corporate social responsibility terhadap tax avoidance dengan variabel kontrol profitabilitas. Populasi pada penelitian ini adalah perusahaan yang terdaftar di indeks SRI-KEHATI pada tahun 2018–2019. Sampel pada penelitian ini yaitu 27 perusahaan pada tahun 2018 dan 26 perusahaan pada tahun 2019 sehingga menghasilkan 53 data perusahaan yang terdaftar di indeks SRI-KEHATI yang dipilih secara purposive sampling. Setelah dilakukan outlier, diperoleh sampel penelitian sebanyak 49 sampel perusahaan yang terdaftar di indeks SRI-KEHATI. Hasil penelitian ini menunjukkan mekanisme good corporate governance yang terdiri dari komisaris independen, komite audit dan kepemilikan manajerial memiliki nilai signifikansi >0,05. Berdasarkan hasil tersebut, dapat ditarik kesimpulan bahwa mekanisme good corporate governance yang terdiri dari komisaris independen, komite audit dan kepemili...

Petra Christian University, Jul 1, 2019

Modeling Economic Growth in Contemporary Indonesia

Jurnal Akuntansi Aktual, 2019

The effect of accounting attitude young SMEs and the use of accounting information to business su... more The effect of accounting attitude young SMEs and the use of accounting information to business success. Accounting is an information system that produces financial information to the parties involved in economic activities. This study aims to determine the relationship accounting attitude and use of accounting information businesses small and medium micro young to business success . Data was collected through questionnaires with 100 young SMEs in Surabaya . The study uses a quantitative approach with multiple linear regression analysis and snowball sampling to sampling. The results of the study explained that the accounting attitude young SMEs , accounting information has a significant relationship in partial to business success. The results also explain that the accounting information has a dominant influence on the success of young SME business in Surabaya. Keywords : Accounting Information , Attitude, Business Success

International Journal of Economic Policy in Emerging Economies